After listening to this lesson, you can form simple present tense sentences like “It’s water.” “It’s me.” or “It’s a dictionary.” and you can also ask “What is it?” in Korean. The basic way in which Korean sentences are formed is different from the way English sentences are formed because the position of the verb in a sentence is different. In Korean, the verb “to be” comes AFTER a noun, and you can learn how to form simple “to be” sentences in Korean by listening to this episode of TalkToMeInKorean. Be sure to use the free PDF attached to this lesson as well.
You can read more about this grammar point at this Korean Wiki Project page.